SUSTAIN-SME 360: Integrated Sustainability Accounting and Decision-Support System for MSMEs

About the Project

SUSTAIN-SME 360 is an integrated sustainability accounting and decision-support innovation developed by an interdisciplinary academic team from Universitas Nahdlatul Ulama Surabaya (UNUSA), Indonesia. Addressing fragmented financial records, inaccurate product costing, inefficient material utilization, and limited sustainability insights among micro, small, and medium enterprises (MSMEs), the system transforms everyday business data into actionable decisions. Unlike conventional bookkeeping tools, SUSTAIN-SME 360 integrates financial separation, true product costing, pricing intelligence, material efficiency, waste recovery, green accounting, and sustainability performance into a unified 360-degree dashboard. Its key innovation lies in connecting financial and environmental information with a smart decision center featuring what-if simulations to evaluate alternative business strategies. Developed from practical engagement with a real Indonesian furniture MSME, the functional Excel-based prototype demonstrates the potential to improve cost accuracy, resource efficiency, financial resilience, and waste value recovery. By supporting sustainable livelihoods and MSME economic resilience, the innovation aims to contribute to Sustainable Development Goal 1 (SDG 1: No Poverty). With its modular and replicable design, SUSTAIN-SME 360 offers commercialization potential through future development into a subscription-based web platform, institutional licensing, sustainability training, and MSME advisory services, creating opportunities for wider adoption and sustainable economic empowerment.